Commitments and Contingencies

The
Company leases space for all of its branch offices, which are located either in downtown or suburban business centers, and for
its corporate headquarters. Branch offices are generally leased over periods from three to five years. The corporate office lease
expires in 2018. The leases generally provide for payment of basic rent plus a share of building real estate taxes, maintenance
costs and utilities.

Rent
expense was approximately $1,029,000 and $1,608,000 and $345,000 and $847,000 for the three and nine month periods ended June
30, 2017 and 2016, respectively. As of June 30, 2017, future minimum lease payments due under non-cancelable lease agreements
having initial terms in excess of one year, including certain closed offices, totaled approximately $6,262,000 as follows: fiscal
2017 - $796,000, fiscal 2018 - $2,544,000, fiscal 2019 - $1,879,000, fiscal 2020 - $821,000 fiscal 2021 - $137,000 and thereafter
- $85,000.

Working
Capital Deposit

The Company
retained approximately $1,500,000 of the purchase price, in cash, as a guarantee from the sellers that the SNI Companies would
provide a minimum of $9,200,000 of working capital, as defined in the purchase agreement. As of June 30, 2017, the Company and
the sellers of the SNI Companies have not agreed to the provided working capital and the amount continues to be retained by the
Company.